Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

The Relationship between Audit Report Lags and Future Restatements

AUDITING: A Journal of Practice & Theory (2014) 33 (2): 27–57.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?
  • Phillip T. Lamoreaux
  • Michael Mowchan
  • Wei Zhang
The Accounting Review (2023) 98 (3): 335.
Do auditors respond when listed firms pledge shares? Evidence from China
  • Kitty Mo Kong
  • Hedy Jiaying Huang
Pacific Accounting Review (2023)
Office level contagion: impact of a non-timely filing by a major busy season client
  • Justyna Skomra
  • R. Drew Sellers
  • Piotr Antoni Skomra
Managerial Auditing Journal (2023) 38 (6): 758.
Board governance and audit report lag in the light of big data adoption: the case of Egypt
  • Hussein Mohsen Saber Ahmed
  • Sherif El-Halaby
  • Khaldoon Albitar
International Journal of Accounting & Information Management (2023) 31 (1): 148.
Asymmetric reactions of abnormal audit fees jump to credit rating changes
  • June Cao
  • Mong Shan Ee
  • Iftekhar Hasan
  • He Huang
The British Accounting Review 101205.
Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?
  • Yosra Mnif
  • Imen Cherif
Journal of Financial Reporting and Accounting (2023)
Tournament incentives and audit report lag: Further evidence
  • Ebenezer K. Lamptey
  • Alex Tang
  • Henry Kimani Mburu
Corporate Ownership and Control (2023) 20 (3, special issue): 328.
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
  • Christopher G. Calvin
  • Matthew Holt
Accounting Horizons (2023) 37 (2): 47.
Financial Constraints, Auditing, and External Financing
  • Ahmet C. Kurt
  • Mary J. Becker
  • Rani Hoitash
  • Udi Hoitash
European Accounting Review 1.
How do investors perceive audit report lag? Evidence from the cost of equity
  • Rachana Kalelkar
  • Qiao Xu
International Journal of Auditing (2023) 27 (2-3): 69.
The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research
  • Patrick Velte
Management Review Quarterly (2023) 73 (3): 959.
COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy
  • Anas Rasheed Bajary
  • Rohami Shafie
  • Azharudin Ali
Cogent Business & Management (2023) 10 (1)
“Tone at the top”: management’s discussion and analysis and audit quality
  • Kinsun Tam
  • Qiao Xu
  • Guy Fernando
  • Richard A. Schneible
Managerial Auditing Journal (2023) 38 (5): 602.
Audit fees, audit report lag and abnormal tone: evidence from China
  • Zhong-Lu Teng
  • Jin Han
Managerial Auditing Journal (2023) 38 (2): 186.
Natural disasters and audit fees
  • Yumin Karen Zhang Perry
  • Christofer Adrian
  • Fang Hu
  • Cameron Truong
Accounting and Business Research 1.
Busy auditors, financial reporting timeliness and quality
  • Harjinder Singh
  • Nigar Sultana
  • Ariful Islam
  • Abhijeet Singh
The British Accounting Review (2022) 54 (3): 101080.
How do auditors respond to accounting restatements? Evidence on audit staff allocation
  • Wuchun Chi
  • Chien-min Kevin Pan
Review of Quantitative Finance and Accounting (2022) 58 (2): 847.
Does the impact of IFRS on audit fees differ between early and late adopters?
  • Vincent Konadu Tawiah
International Journal of Accounting & Information Management (2022) 30 (1): 1.
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
  • KEVIN C. W. CHEN
  • TAI‐YUAN CHEN
  • WEIFANG HAN
  • HONGQI YUAN
Journal of Accounting Research (2022) 60 (3): 853.
The Effect of Audit Partners’ Workload Compression on Audit Quality Across Europe
  • Qing Kovarik
SSRN Electronic Journal (2022)
Auditor distraction and audit quality
  • Chengyee Janie Chang
  • Yutao Li
  • Yan Luo
Review of Accounting and Finance (2022) 21 (4): 341.
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity
  • Chu Chen
  • Hongmei Jia
  • Yang Xu
  • David Ziebart
Managerial Auditing Journal (2022) 37 (2): 283.
The effect of small audit firms’ failure to remediate the PCAOB’s quality control criticisms on audit market segmentation
  • Melissa Carlisle
  • Wei Yu
  • Bryan K. Church
Journal of Accounting and Public Policy (2022) 41 (5): 106989.
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags
  • Hambisa Belina
Journal of Accounting and Public Policy (2022) 41 (6): 106979.
Does human resource investment in internal controls and information technology improve audit efficiency?
  • Hyejeong Shin
  • Sorah Park
International Journal of Auditing (2022) 26 (4): 515.
Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline
  • Bei Dong
  • Jonathan Nash
  • Le Xu
Advances in Accounting (2022) 56: 100582.
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes
  • Ling Lei Lisic
  • Jeffrey Pittman
  • Timothy A. Seidel
  • Aleksandra “Ally” B. Zimmerman
Accounting, Organizations and Society (2022) 100: 101331.
Financial reporting lag during COVID-19: evidence from flash reporting in Japan
  • Tolulola Lawal
  • Yoshikatsu Shinozawa
Asia-Pacific Journal of Accounting & Economics 1.
The influence of board members with foreign experience on the timely delivery of financial reports
  • Dorota Dobija
  • Karolina Puławska
Journal of Management and Governance (2022) 26 (1): 287.
CEO-CFO tenure consistency and audit fees
  • Yongbin Cai
  • Mengzhe Li
Pacific-Basin Finance Journal (2022) 73: 101779.
Does PCAOB regulatory enforcement deter low quality audits?
  • Phillip T. Lamoreaux
  • Michael J. Mowchan
  • Wei Zhang
SSRN Electronic Journal (2022)
Does Corporate Sustainable Management Reduce Audit Report Lag?
  • Hyunmin Oh
  • Heungjoo Jeon
Sustainability (2022) 14 (13): 7684.
Does managerial entrenchment affect audit report lag?
  • Ebenezer K. Lamptey
  • Alex Tang
  • Isaac Bonaparte
Corporate Ownership and Control (2021) 18 (3): 46.
Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture*
  • Yan Luo
  • Steven E. Salterio
Accounting Perspectives (2021) 20 (1): 109.
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
  • Bei Dong
  • Jonathan Nash
  • Le Emily Xu
SSRN Electronic Journal (2021)
Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits
  • Johnathon Cziffra
  • Zvi Singer
  • Jing Zhang
SSRN Electronic Journal (2021)
Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
  • Ahsan Habib
  • Md. Borhan Uddin Bhuiyan
  • Julia Wu
The International Journal of Accounting (2021) 56 (01): 2150002.
Does the Form 20‐F reconciliation help ensure the financial reporting quality of cross‐listed IFRS firms? A comparison with cross‐listed non‐IFRS firms
  • Yi‐Hung Lin
  • Hua‐Wei Huang
  • Mai Dao
  • Ting‐Chiao Huang
International Journal of Auditing (2021) 25 (2): 442.
Do auditors react to real earnings management?
  • Angel Arturo Pacheco-Paredes
  • Clark M. Wheatley
Advances in Accounting (2021) 55: 100565.
How do auditors respond to low annual report readability?
  • Belen Blanco
  • Paul Coram
  • Sandip Dhole
  • Pamela Kent
Journal of Accounting and Public Policy (2021) 40 (3): 106769.
FRC intervention, financial reporting quality and due diligence
  • Shuai Yuan
  • Hao Lan
  • Juergen H. Seufert
Research in International Business and Finance (2020) 52: 101128.
Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure
  • Christopher Calvin
  • Byungki Kim
  • You-il (Chris) Park
SSRN Electronic Journal (2020)
The Effect of Executive Compensation on Report Lags: An Empirical Evidence
  • Indrarini Laksmana
  • Trung Pham
  • Mai Dao
Review of Pacific Basin Financial Markets and Policies (2020) 23 (02): 2050011.
The impact of labor unionization on monitoring costs
  • Antonios Chantziaras
  • Emmanouil Dedoulis
  • Stergios Leventis
European Management Journal (2020) 38 (2): 288.
AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY
  • Koray TUAN
  • Mehmet Ünsal MEMİŞ
  • Faruk KAYGUSUZ
  • Zeinab CHEGİNİ
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi (2020)
Corporate reputation and the timeliness of external audit and earnings announcement
  • Eunice S. Khoo
  • Youngdeok Lim
  • Gary S. Monroe
International Journal of Auditing (2020) 24 (3): 366.
Financial Constraints, Auditing, and External Financing
  • Mary J Becker
  • Rani Hoitash
  • Udi Hoitash
  • Ahmet C. Kurt
SSRN Electronic Journal (2020)
Classifying Restatements: An Application of Machine Learning and Textual Analytics
  • B. Louise Hayes
  • Efrim Boritz
SSRN Electronic Journal (2019)
Audit quality and properties of analysts’ information environment
  • Wen He
  • Baljit Sidhu
  • Stephen Taylor
Journal of Business Finance & Accounting (2019) 46 (3-4): 400.
The determinants of audit report lag: a meta-analysis
  • Giselle Durand
Managerial Auditing Journal (2019) 34 (1): 44.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept